This bill relates to the recurring issue of collecting sales tax on internet sales and other sales by out of state retailers. This bill creates a new vendor classification, 'delivery retailer', defined as a retailer that either collects more than $250,000.00 from retail sales to be delivered in Georgia or that conducts more than 200 such sales. A delivery retailer must 1) either collect and remit sales tax to the state or 2) notify the purchaser that the purchaser is required to file a sales and use tax return. In the second situation, the delivery retailer is also required to send to each purchaser (and copy the Department of Revenue) a tax statement listing purchase price, date of purchase, and other information. These changes would become effective in January of 2019.

This bill is a companion bill to HB 61. For sales tax purposes, the definition of "dealer" is amended to add two categories of retailers: 1) any retailer that obtains gross revenues of over $250,000 in a year from sales of tangible personal property (whether delivered physically or electronically) in Georgia, and 2) any retailer that conducts 200 or more such sales in a calendar year. The bill would authorize the Department of Revenue to bring court action to determine whether a company is a "dealer" as defined above, and would also authorize direct appeals of trial court decisions on that issue.

This bill changes refund procedures for purchasers with a certificate or exemption letter from the state revenue commissioner. If the certificate has been obtained but not used prior to a purchase, any refund of sales tax is made without interest. Under present law, no interest is due on refunds only if a certificate had not been obtained and used prior to a purchase. As amended, this bill adds requirements for certain large purchasers who may directly pay sales tax rather than pay sales tax to their vendors. The Senate added the text of SB 378 (Measuring Success Act) and SB 432 (repeal of certain tax exemptions).

This bill redefines the term 'for hire vehicle' to include limousine carriers and tax services and to exclude ride share networks and ride share network drivers. Beginning July 1, 2017, 'for hire vehicles' will pay an annual $300.00 decal fee, in lieu of the current master license fees for such services. This bill would maintain the current state (57%) and local (43%) split of such fees. Fares generated from passengers in 'for hire vehicles' displaying the decal will not be subject to state or local sales tax.

This bill changes the definition of 'retail sale' for purposes of sales and use taxation by excluding from the definition a voluntary contribution for admission to places of amusement, sports, or entertainment.

This bill would authorize and regulate fantasy sports leagues, including the payment of registration fees by fantasy contest operators to the Department of Revenue. Entry fees for participation in fantasy leagues would be exempt from sales taxes.

As amended in the Senate Finance Committee, this bill caps the maximum sales tax on equipment, etc. for boat repairs at $35,000. Annual reporting would be required on the economic impacts of businesses qualifying for sales tax exemptions over this amount. This legislation would sunset in 2020.

This legislation adds flexibility, clarifications and enhancements to the existing Single County T-SPLOST law. This bill allows Single County T-SPLOST to fund state transportation projects and removes dates that are no longer relevant so now all counties, with the exception of Fulton County who has their own code section, would follow the same Single County T-SPLOST law. It also permits more than one Single County T-SPLOST to be levied at the same time as long as the amount does not exceed 1 percent and allows cities to bond their T-SPLOST projects. Lastly, the bill clarifies that after January 1, 2018, Regional T-SPLOST and a Single County T-SPLOST cannot be on the ballot at the same time.

This bill provides an exemption from sales tax of jet fuel sales at a "qualifying airport" (defined so as to only include Hartsfield-Jackson International Airport) to the extent such fuel is consumed outside of Georgia. The bill establishes that, for purposes of this exemption, all fuel for intrastate flights is consumed in Georgia, and 55% of fuel for interstate flights is consumed in Georgia. This limited exemption applies only to state sales and use taxes, and not to local sales and use taxes.

This bill provides a mechanism by which the governing authority of a county or municipality can access sales and use tax information from the Department of Revenue (DOR). Present law prohibits DOR from disclosing tax information even to other governments. Under the substitute version of this bill, the governing authority appoints a designated officer or official who can request a report from DOR regarding identifying information on those vendors within that local jurisdiction who are currently remitting sales tax reports (actual sales tax numbers would not be obtainable). The designated officer could additionally request DOR to verify that sales tax receipts from particular vendors are accurately being remitted to the appropriate jurisdiction. The information retains its confidential status and is not subject to the Open Records Act. The information may be discussed by the governing authority in executive session. Disclosure of such confidential information by a local official is punishable as a misdemeanor.

This bill converts three temporary exemptions from motor fuel tax into permanent exemptions. The exemptions, which had expired on June 30, 2015, are for public mass transit, public campus transportation systems, and school buses. As drafted, it affects only the state motor fuel tax.

This legislation amends the Oil and Gas Deep Drilling Act of 1975. It requires the creation of regulations governing hydraulic fracturing. Counties and cities have the ability to adopt local zoning or land use ordinances limiting the location or timing of fracking activities to protect natural resources, human life and human welfare. A three percent severance tax will be required from the sale price of the gas and oil obtained. Counties, where the fracking occurs, can enact local ordinances or resolutions to levy its own severance tax, which can't exceed nine cents per barrel of oil or two cents per thousand cubic feet of gas.

This bill amends the single county TSPLOST and clarifies that a qualified municipality can issue general obligation bonds in conjunction with the levy of single county TSPLOST, in the same manner as the county. The language of this bill tracks the general SPLOST law on this issue. The text of this bill was incorporated into HB 134 that passed during the 2017 General Assembly session.

As originally introduced, this bill would have applied sales and use taxes to ride share networks (such as Uber) as well as limousine and taxi services. As amended in a Senate committee, however, HB 225 would exempt all such ride services from sales and use taxes.

This bill adds new requirements for refunds of state and local sales and use taxes where overpayment of tax is made pursuant to a direct payment permit issued by the Department of Revenue. This bill further defines direct pay permits and requires the Department of Revenue to establish rules for direct pay permits for certain large taxpayers. The direct pay program allows such taxpayers to retain and directly pay to DOR sales and use taxes, rather than making such tax payments to vendors. This bill is intended to change existing DOR rules on direct pay permits.

This bill expands the energy exemption from sales and use tax and adds machinery and equipment, including mixer trucks, used to mix and transport unhardened concrete. Motor fuel used in the mixer truck remains subject to sales and use taxation. This exemption applies to state sales and use tax and all local sales and use taxes except for ESPLOST and those imposed under a local constitutional amendment. The exemption expires on July 1, 2020.

This bill expands the criteria for the 'establishing or relocating quality jobs' income tax credit, to include projects that create at least 50 jobs and invest at least $2.5 million in property acquisition. Additionally, the bill provides for state and local sales and use tax exemptions for: 1) admission tickets to arts facilities; and 2) property used in the renovation or expansion of a theater that contains an art museum, symphonic hall, and theater that charges for admission and is owned by a Section 501(c)(3) entity. This sales tax exemption is aimed at the Woodruff Arts Center in Atlanta.

This legislation enacts the Broadband Strategy for All of Georgia Act. It establishes a lengthy set of requirements and preemptions that local governments must adopt in order to be designated a broadband ready community. Said designation is voluntary, and the program will be administered by the state Department of Economic Development. Click here for a full summary of the bill.

This legislation provides a sales tax exemption in certain enterprise zones: those involving investment of $400M or more in a "chronically underdeveloped area." The exemption for state sales tax would be automatic; exemption from local sales tax would require approval of the local governments. School taxes are not impacted by this bill. A proposed substitute to this bill would make the local sales tax exemption automatic in the same manner as state sales taxes; however, consistent with existing law, local government approval is still necessary for creation of such enterprise zones.

This bill provides for the titling of boats and vessels. While the original bill proposed limiting total sales tax on boats to $600, that provision has been removed from the substitute bill as passed by the House Ways & Means Committee.

This legislation creates a sales tax exemption for broadband equipment in Tier One and Tier Two counties, as well as any county where at least 10 percent of the population does not have access to fixed broadband service.

This bill allows DeKalb County to impose an additional MARTA tax of .5 percent. The MARTA local constitutional amendment permits implemetation by local or general law. If this tax is imposed, any single county TSPLOST imposed in DeKalb would automatically have its effective rate reduced by .5 percent. The bill also excludes equalized HOST from the 2 percent ceiling on local sales and use taxes.

This bill makes significant changes to the existing, temporary state and local sales and use tax exemption for fares of for-hire vehicles: 1) the sunset is removed and the exemption is made permanent; 2) it is expanded from taxi, limousine, and ride share to also include transportation referral services and providers; 3) it specifically includes MARTA in the list of local sales and use taxes to which the exemption applies.

This bill provides that during a boundary dispute between counties, all ad valorem property tax and all sales and use taxes levied on and collected withing the disputed area are to be placed in an escrow account pending the resolution of the dispute.

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